TMI Blog2008 (5) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax at Indore. A notice dated 1-11-1993 (Annexure P-1) was issued to the petitioner by the Commissioner, Income-tax, Bhopal invoking the powers conferred under the provisions of section 127(2) of the Income-tax Act, 1961 (for short the Act ) for transfer of petitioner s cases from Indore to Bhopal circle of the Income-tax Department. Petitioner objected to the aforesaid notice (Annexure P-1) by its letter dated 19-11-1993 (Annexure P-A-1) and dated 13-12-1993 (Annexure P-1-C). After receipt of petitioner s letters objecting the proposed transfer of cases, no action was taken by the revenue and the proceedings were dropped; and the petitioner was continued to be assessed by the Income-tax Officer, Indore under the jurisdiction of Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither the decision has been communicated nor there are any reasons in the decision for the transfer of cases. Thus, according to him, the decision of transfer of cases is liable to be quashed. 7. Mr. R. L. Jain, learned Sr. counsel appearing for revenue, has submitted that the impugned decision taken by the revenue with regard to transfer of petitioner s cases from Indore to Bhopal was justified, as the petitioner is carrying on its business at Bhopal and not at Indore. In the circumstances, according to him, no case for interference is made out. 8. Admittedly, petitioner s Income-tax Returns were being subjected to assessment by Income-tax Officer, Indore since last 30 years, after the year 1993 on petitioners objecting to the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case records may be sent to the CIT, Bhopal immediately for necessary action at his end regarding the jurisdiction of his Assessing Officers over the relevant cases. Thereafter, in compliance of the decision dated 8-11-2005, the petitioner s files were transferred from Indore to Bhopal along with letter dated 15-12-2005. 10. Since the cases are being ordered to be transferred from the jurisdiction of Commissioner, Indore to the jurisdiction of Commissioner, Bhopal, section 127(2) of the Act providing power to transfer the cases in such situation would have application. Section 127 reads thus:- 127. Power to transfer cases.-(1) The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re any such opportunity to be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction and the offices of all such officers are situated in the same city, locality or place. (4) The transfer of a case under sub-section (1) or sub-section (2) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. 11. Section 127(2) of the Act provides that where the Assessing Officer from whom the case is to be transferred and the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed the views expressed in the matter of Ajantha Industries case (supra). 14. In the case of State of Himachal Pradesh v. Paras Ram AIR 2008 SCW 373 it has been observed by the Supreme Court that reasons are live links between the mind of decision taker to the controversy in question and the decision or conclusion arrived at. Failure to give reasons amounts to denial of justice. Reasons substitute subjectivity by objectivity. Right to reason is an indispensable part of a sound judicial system, reasons at least sufficient to indicate an application of mind to the matter before the court. The affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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